US Chamber of Commerce

Specific Issues: TAX

Various issues relating to taxation of attorneys fees and litigation expenses

"Guidance for Tax-Exempt Social Welfare Organizations on Candidate-Related Political Activities," Proposed Rule; RIN 1545-BL81. Amendment to FY 2014 Omnibus Appropriations Bill to bar the use of funds by the IRS to issue any regulation, revenue ruling, or interpretive guidance relating to the "primary purpose" standard for determining an organization's tax exempt status under section 501(c)(4) of the Internal Revenue Code.

S. 791, the "Follow the Money Act of 2013," a bill to amend the Internal Revenue Code as well as federal election laws to dissuade criticism of incumbent legislators during periods close in time to a primary or general election by ensuring that legislators can identify parties supporting ads critical of their voting records. General education regarding the release of confidential taxpayer information by the IRS and potential abuses.

Various issues relating to taxation of attorneys fees and litigation expenses

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